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HMRC internal manual

Compliance Handbook

Compliance Handbook: recent changes

Below are details of the amendments that were published on 1 April 2015 (see the update index for all updates)

CH Technical {#}

Page Details of update
   
CH23100 Whole page rewritten regarding the British Bankers Association
CH26340 Minor rewording regarding reasonable excuse
CH26420 Paragraph added regarding reasonable excuse
CH29620 Minor rewording regarding reasonable excuse
CH29660 Paragraph added regarding reasonable excuse
CH61540 Minor rewording regarding reasonable excuse
CH61620 Paragraph added regarding reasonable excuse
CH62291 New page about the new Offshore Asset Move penalty
CH62292 New page about the new Offshore Asset Move penalty
CH71540 Minor rewording regarding reasonable excuse
CH71620 Paragraph added regarding reasonable excuse
CH73218 New page about the new Offshore Asset Move penalty
CH73219 New page about the new Offshore Asset Move penalty
CH82489 New page about the new Offshore Asset Move penalty
CH92100 Minor rewording regarding reasonable excuse
CH92350 Paragraph added regarding reasonable excuse
CH155600 Minor rewording regarding reasonable excuse
CH155800 Page rewritten regarding reasonable excuse
CH183540 Minor rewording regarding reasonable excuse
CH183620 Paragraph added regarding reasonable excuse
CH190100 Reference to TAA amended to MSD for PDDD
CH190890 Reference to TAA amended to MSD for PDDD
CH191000 Reference to TAA amended to MSD for PDDD
CH191040 Reference to TAA amended to MSD for PDDD
CH191060 Reference to TAA amended to MSD for PDDD
CH191350 Reference to TAA amended to MSD for PDDD

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CH Operational {#}

Page Details of update
   
CH206275 Guidance enhanced to clarify when to add and remove user interest details
CH206500 Rewritten to include more information on cross tax working, evasion and appropriate use of powers
CH227500 Guidance updated to advise caseworkers that it might be more appropriate use Sch 23 data gathering powers instead of an information notice when obtaining information on a group or class of persons
CH230240 The address and telephone number for the HM Courts & Tribunal Service, First-tier Tribunal (Tax) has been updated
CH232100 Page updated advising how to make a request to a bank for information about their customers
CH232300 Link inserted to guidance at CH23100 which sets out whether an information notice should be taxpayer approved or tribunal approved
CH232600 Link inserted to guidance at CH23100
CH265130 The address for the HM Courts & Tribunal Service, First-tier Tribunal (Tax) has been updated
CH402170 List of Criminal Investigators that this page links to has been updated
CH405352 Paragraph added advising what action to take if the person returns NPPS11 before the end of the suspension period
CH405353 Added instruction explaining that you must issue form NPPS12c if prepared to accept that the customer actually did meet the conditions
CH407100 Reference to TAA amended to MSD for PDDD cases and new link inserted to PDAC guidance
CH411000 Contents page updated with links to new pages at CH411130 and CH411250
CH411050 New content advising that when considering a case for settlement by contract settlement where an EC case is current year only this should be by self-correction
CH411130 New page about when to complete the contract settlement form (CSF)
CH411150 Guidance updated on obtaining manager’s approval to an expected offer and how to save the CSF electronically to provide a complete audit trail